Shipping from Korea to Australia in 2026: GST, A$1,000 and Biosecurity
A parcel shipped from Korea to Australia with a customs value of A$1,000 or less pays no duty and no GST at the border, except for alcohol and tobacco. Instead, registered overseas sellers charge 10% GST at checkout. Above A$1,000, the importer pays duty, 10% GST and an import processing charge before release. Biosecurity is the bigger risk: meat, dairy, eggs, seeds and many other foods are refused or destroyed.
This guide explains the A$1,000 line, who collects GST, what the Korea-Australia trade agreement does, which products biosecurity and the TGA restrict, and how an agent differs from a forwarder.
| Item | Value as of October 15, 2026 |
|---|---|
| Border threshold | Customs value of A$1,000 or less: no duty, GST or import charge at the border |
| Exceptions | Alcohol and tobacco are dutiable at any value |
| GST rate | 10% |
| GST on goods A$1,000 or less | Collected at checkout by GST-registered overseas businesses |
| Goods over A$1,000 | Import declaration; duty, GST and import processing charge paid by importer |
| Trade agreement | Korea-Australia FTA (KAFTA), in force since December 12, 2014 |
| Biosecurity | Meat, dairy, eggs, seeds, herbs and spices among high-risk items |
| Medicines | TGA personal import limit of 3 months' supply per order |
| HaulKorea to Australia | Australian taxes are not included in our total |
This is general information. The Australian Border Force (ABF), the Australian Taxation Office (ATO) and the Department of Agriculture, Fisheries and Forestry (DAFF) make the final decision on each parcel.
Do you pay customs on a package from Korea to Australia?
For most personal orders, not at the border. The ABF's fee table and guidance say goods with a customs value of A$1,000 or less are free of duty and GST at the border, with no import processing charge for these low-value consignments. Tobacco, tobacco products and alcoholic beverages are the exception. They are dutiable regardless of value.
The value that counts is the customs value, which is the price of the goods. It is not the total including freight and insurance.
Do not try to split a large order to get under the line. The ABF notes that if several packages arrive for the same person from the same overseas sender, their values may be combined for duty and tax assessment.
Who charges GST on goods under A$1,000?
Since July 1, 2018, GST has applied to low-value goods sold to Australian consumers. The difference is where it is collected.
The ATO says a non-resident business that sells goods with a customs value of A$1,000 or less into Australia must collect GST from the customer, if that business is registered for Australian GST. So the 10% appears on your checkout total, not on a bill at your door.
In practice, this means:
- A large Korean store or global brand site that sells to Australia may add 10% GST at checkout.
- A small Korean store that does not sell abroad is not registered and charges no Australian GST.
- At the border, nothing is collected on goods of A$1,000 or less, whether GST was charged or not.
If you were charged GST at checkout and then again at the border on a low-value item, the ATO says the refund comes from the vendor, not from the Department of Home Affairs.
What happens if your order is over A$1,000?
The rules change completely above the threshold.
- An import declaration is required. The carrier or a customs broker usually lodges it for you.
- Customs duty is assessed at the rate for the product's tariff classification, unless a free trade agreement rate applies.
- GST of 10% is charged at the border on the taxable importation value. The ATO says GST is charged at the border on goods over A$1,000 even if the supplier wrongly charged GST at checkout too.
- An import processing charge applies to the declaration.
- The carrier or broker adds its own fee for preparing and lodging the declaration.
- You pay everything before the goods are released.
| Customs value A$1,000 or less | Customs value over A$1,000 | |
|---|---|---|
| Customs duty | None (except alcohol and tobacco) | Yes, unless KAFTA or another concession applies |
| GST | 10% at checkout if the seller is registered | 10% at the border |
| Import declaration | Not needed | Required |
| Import processing charge | None for low-value consignments | Yes |
| Broker or carrier fee | Usually none | Likely |
| Biosecurity checks | Yes | Yes |
Big consolidated orders are where this matters. Combining several Korean purchases into one box saves on shipping, but if the combined goods cross A$1,000, the whole box goes through formal clearance.
What do typical Korean orders cost in Australian tax?
These examples show tax only, not shipping. The duty rate in example 3 is an assumption for illustration; the real rate depends on the product's tariff code and origin.
Example 1: Olive Young skincare haul, customs value A$180. Under A$1,000. Nothing is charged at the border. If the Korean seller is registered for Australian GST, it adds 10%, A$18, at checkout. If it is not registered, no GST is charged anywhere.
Example 2: Korean fashion order, A$650. Still under A$1,000. Same result as example 1: no border duty, no border GST, no import processing charge.
Example 3: Combined box of clothes and a bag, A$1,400. Over A$1,000. An import declaration is needed. If the items are Korean-made and qualify under KAFTA, duty may be zero. If not, duty is charged at the standard rate for each item. GST of 10% is then charged at the border on the taxable importation value, and the import processing charge and broker fee are added. All of it must be paid before release.
The jump between examples 2 and 3 is the reason to plan large orders. Two boxes sent at different times are assessed separately, but several parcels from the same sender arriving together may be combined by the ABF.
How does the Korea-Australia Free Trade Agreement affect duty?
The Korea-Australia Free Trade Agreement (KAFTA) entered into force on December 12, 2014. According to the Department of Foreign Affairs and Trade (DFAT), Australia gave duty-free access to 86% of imports from Korea on day one, and its remaining tariffs on Korean goods, including the 5% tariff on Korean cars, electronics and white goods, were set to be removed over time.
For low-value parcels, KAFTA does not change much. Goods of A$1,000 or less already pay no duty at the border. It matters for larger orders, and only for goods that originate in Korea under the agreement's rules. A product sold by a Korean store but made in another country does not get KAFTA treatment.
KAFTA covers customs duty only. GST still applies.
To check where something was made, look for 제조국 (jejoguk, country of manufacture) in the 상품정보 제공고시 (sangpum jeongbo jegong gosi, product information disclosure) table on Korean product pages.
What does Australian biosecurity block from Korea?
This is where most problems with Korean orders happen. DAFF says its rules apply to anything ordered online from overseas, including gifts sent by friends and family. Goods that do not meet import conditions are destroyed or sent back to the sender.
DAFF's guide for online sellers lists high-risk items that should not be sent unless every import condition is met. They include:
- Seeds, for planting or eating
- Live plants, soil and growing media
- Fresh or preserved meat, including jerky and sausages
- Dairy products
- Eggs and egg products
- Herbs and spices
- Traditional medicines containing animal or plant ingredients
- Canned or dried pet food and rawhide chews
DAFF also says jerky and other smallgoods containing pork are not permitted by mail, because of African swine fever, and that raw rice and raw peanuts are refused and destroyed.
Some packaged foods can come in. DAFF lists commercially prepared and packaged sauces, including soy and chili sauce, and curry pastes as allowed for personal use. But Korean snacks and ramyeon often contain meat extracts, egg or milk powder, so each product needs checking.
How to check. DAFF's Biosecurity Import Conditions system, BICON, lets you look up specific goods. DAFF reviews conditions regularly and says to check every time.
Treatment costs. Some goods can be treated instead of destroyed, at the importer's cost. DAFF lists A$94 per item for international mail.
Labels matter. DAFF says descriptions such as "gift" or "goods" are not acceptable. Every item must be described clearly.
Ask us before you order any food, tea, snack, seed or plant-based product to Australia.
Can you order Korean sunscreen and skincare to Australia?
Ordinary skincare and makeup are generally treated as cosmetics. Sunscreen is more complicated.
In Australia, many sunscreens are therapeutic goods regulated by the Therapeutic Goods Administration (TGA). The TGA says therapeutic sunscreens must be listed or registered on the Australian Register of Therapeutic Goods (ARTG) before they can be legally imported or supplied. Cosmetic sunscreens fall outside TGA regulation.
For personal imports of therapeutic goods, the TGA's Personal Importation Scheme sets limits:
- No more than a 3-month supply in one order, at the manufacturer's maximum dose.
- No more than a 15-month supply within any 12 months.
- The goods must be for you or your immediate family and cannot be sold.
- Prescription-only medicines need a valid Australian prescription.
We could not find TGA guidance that says exactly how the scheme applies to an individual ordering a Korean sunscreen. Ask us before ordering sunscreen, medicines or supplements. See our Korean sunscreen guide for background on why sunscreen rules differ by country.
| Product | Australian rule | Our advice |
|---|---|---|
| Skincare and makeup | GST at checkout if seller registered; biosecurity checks | Check ingredients for animal or plant materials |
| Sunscreen | May be a therapeutic good under TGA rules | Ask before ordering |
| Medicines, supplements | TGA Personal Importation Scheme limits | Ask before ordering |
| Snacks, ramyeon, tea | Biosecurity import conditions | Ask before ordering |
| Clothing and shoes | No border duty or GST at A$1,000 or less | Check sizes |
| Alcohol and tobacco | Dutiable at any value | Ask before ordering |
| Items with batteries | Air transport limits | Ask before ordering |
Batteries, aerosols and perfume are limited by air transport rules. See what you cannot ship from Korea.
Purchasing agent or package forwarder: which suits Australian buyers?
Start with the store. If a Korean brand runs a global site that ships to Australia, buy direct. It will usually handle GST at checkout.
Many Korean platforms, such as Coupang, Naver Smart Store and many brand malls, sell only within Korea. They often require a Korean phone number for 본인인증 (bon-in injeung, identity verification) or a Korean card.
| Buy direct | You buy, we ship (package forwarding) | We buy for you (HaulKorea) | |
|---|---|---|---|
| Who orders from the Korean store | You | You | We do, from your product link |
| Korean phone, card or language | Often needed | Often needed | Not needed |
| Who describes contents for customs and biosecurity | Store | Forwarder, from your input | We do, from the actual item |
| Australian taxes | Seller's checkout, or you at the border | You, if any apply | Not in our total; ask us how they apply |
| Combine several stores | No | Yes | Yes |
| Photos before shipping | No | Sometimes | Yes |
For Australia, biosecurity is the strongest reason to have someone check items before they ship. An agent sees the actual product, reads the Korean ingredient list and can flag meat, egg or dairy content before anything leaves Korea. That avoids paying for something that DAFF will destroy.
More detail: purchasing agent vs package forwarding.
How do you order from Korea to Australia through HaulKorea?
- Find the product on a Korean site, such as Olive Young, and copy the product link.
- Send us the link with size, color or option.
- We check whether the item is likely to face biosecurity or other restrictions, and tell you before you pay.
- We show one total for the item and international shipping. Australian taxes are not included.
- Pay once with PayPal. If the real weight is lower than estimated, we refund the shipping difference, and we never ask for more.
- We buy the items and, if you ordered from several stores, combine them in our Korean warehouse. See how combining orders works.
- You get inspection photos before the box ships.
How can you avoid problems with Australian customs?
Watch the A$1,000 line on combined boxes. Under it, nothing is charged at the border. Over it, you need a formal declaration and pay duty, GST and fees.
Read the Korean ingredient list for food. Words like 돼지고기 (dwaejigogi, pork), 소고기 (sogogi, beef), 우유 (uyu, milk) and 계란 (gyeran, egg) are warning signs.
Never call a purchase a gift. DAFF does not accept vague descriptions, and the ABF assesses purchases as purchases.
Keep your checkout receipt. If GST was charged twice on a low-value item, you need it to claim a refund from the seller.
Do not conceal goods. DAFF warns that concealment can lead to investigation and prosecution.
FAQ
Do I pay duty on parcels from Korea to Australia?
Not if the customs value is A$1,000 or less, except for alcohol and tobacco. Above A$1,000, duty, GST and an import processing charge apply.
Why was I charged GST at checkout on a Korean website?
Overseas businesses registered for Australian GST must collect 10% on goods worth A$1,000 or less sold to Australian consumers. That replaces GST at the border for those goods.
What if I was charged GST twice?
For goods of A$1,000 or less, the ATO says you claim the refund from the vendor. Home Affairs does not refund it.
Can I send Korean snacks or ramyeon to Australia?
Some packaged foods are allowed, but meat, dairy, egg and many other ingredients are restricted. Ask us before ordering so we can check the ingredient list against biosecurity rules.
Is Korean sunscreen allowed in Australia?
Some sunscreens are therapeutic goods that must be on the ARTG to be imported or supplied. Personal imports of therapeutic goods are limited to a 3-month supply per order. Ask before ordering.
Does KAFTA make my order duty-free?
Goods of A$1,000 or less already pay no border duty. For larger orders, KAFTA can lower or remove duty on Korean-made goods, but GST still applies.
What happens if biosecurity finds a banned item in my box?
DAFF says goods that do not meet import conditions are destroyed or returned to the sender. Some can be treated at your cost instead, which DAFF lists at A$94 per item for international mail.
Does HaulKorea include Australian GST in the price?
No. Our total covers the item and international shipping. Australian taxes are separate, and we can tell you how they apply to your order before you pay.
Sources
- abf.gov.au/importing-exporting-and-manufacturing/importing/cost-of-importing-goods/charges
- ato.gov.au/businesses-and-organisations/international-tax-for-business/gst-for-non-resident-businesses/gst-on-low-value-imported-goods
- ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/rules-for-specific-transactions/international-transactions/gst-and-imported-goods
- agriculture.gov.au/biosecurity-trade/travelling/bringing-mailing-goods/mail
- agriculture.gov.au/sites/default/files/documents/online-sellers-guide-english.pdf
- tga.gov.au/products/unapproved-therapeutic-goods/access-pathways/personal-importation-scheme
- tga.gov.au/sites/default/files/2025-08/understanding-regulation-therapeutic-sunscreens.pdf
- dfat.gov.au/trade/agreements/in-force/kafta/korea-australia-fta
- dfat.gov.au/trade/agreements/in-force/kafta/fact-sheets/kafta-and-trade-in-goods